Sochib, S. et al. 2026. Earnings Management as Moderator of Financial Performance and Firm Value in Indonesian Banks. Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak. 10, 1 (Jan. 2026), 1–14. DOI:https://doi.org/10.30741/assets.v10i1.1795.